SECTION 1.
The purpose of this law is to encourage the people of
Massachusetts in their support of charitable organizations through charitable
giving.

SECTION 2.
Whereas taxpayers should be allowed a deduction for
charitable contributions, chapter 62 of the General Laws shall be amended by
adding the following new section:

"Sec. 6I. Each taxpayer shall be allowed a deduction in determining the
Part B taxable income, in addition to the deductions under Section 3, in an
amount equal to the taxpayer's charitable contributions for the year, as
defined under the Code and without regard to whether the taxpayer elected to
itemize deductions on his or her federal income tax return."

Section
3. The provisions of this act shall apply to taxable years
beginning on or after January 1, 2001.